5. Lister Corporation is a manufacturer that uses job-order costing. The company closes out any overapplied or underapplied overhead to Cost of Goods Sold at the end of the year. The company has supplied the following data for the just-completed year: Estimated total manufacturing overhead at the beginning of the year $624,000 Estimated direct labor-hours at the beginning of the year 39,000direct labor-hours Results of operations: Actual direct labor-hours 36,000direct labor-hours Manufacturing Overhead: Indirect labor cost $131,000 Other manufacturing overhead costs incurred $543,000

The total amount of manufacturing overhead applied to production is:

A) $1,547,000

B) $576,000

C) $624,000

D) $674,000